Sanskar Foundation ., In re

Date: June 23, 2026

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
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Subject Matter

Charitable Trust Services Exempt Under GST for Government-Sponsored Programs and Specific Welfare Activities

Exemption

Summary

The Authority for Advance Ruling largely allowed exemption claims for services provided by the applicant, a charitable trust, under Sr. No. 1 and Sr. No. 72 of Notification No. 12/2017-Central Tax (Rate). Exemptions were granted for mental health pro…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Sanskar Foundation 46, Malivas At Vasada, Ranpur Deesa, Banaskantha, Gujarat- 385535. [for short—applicant’] is registered under GST and their GSTIN is 24AAQTS3858N1ZK. 2. The applicant is registered under the provisions of the Bombay Public Charitable Trust Act, 1950 having Registration Number F/6106/Banaskantha. The applicant is…

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